Research On Reform Of China's Current Consumption Tax System

From the tax structure of each country,the consumption tax has been occupying an important position.Since the consumption tax not only can get more state revenues,but also can correct the negative externalities,adjusting income distribution,adjustment of consumption structure and industrial structure.In 1994,a comprehensive reform of our tax system,our country started to impose consumption tax.In 2006,the tax based and the tax rate have done a relatively large adjustment,its purpose is to function of environmental protection rational consumption;in 2009,for passenger cars,oil products make some adjustments,which aims to promote energy conservation and regulate the market economy;in February 2015,China's introduction our country started to impose the consumption tax of the coatings and battery,which aims through these contaminated products increased taxes to reduce consumption,and thus less environmental pollution.The communist party of China through the 18th session of the central committee of the meeting,that "the adjustment of consumption tax levy,links,tax rates,and the high energy consumption,high pollution products and some luxury goods included in the scope of taxation".That is an important measure to reform and improve our country's consumption tax system,conducive to our country's new round of reform of taxation.This article focus on the function of the consumption tax,and use many analysis means of considering environmental problems and the irrational consumption structure problems,to confirmed the urgency and critical nature of the our country's current consumption tax system reform.Firstly,the first part is introduced the background and meaning of this artical.Secondly,the second part is described the feature and the theoretical basis of the consumption tax system excise regime.Thirdly,the third part of article is amply expressed the development process of our country's consumption tax system,then the article concentrated on our country's consumption's functions to analyze the excise tax on the current situation of the qualitative and quantitative means.Fourthly,the fourth part is described the successful experience of foreign consumption tax reform to obtained the experience for our country's reform.Finally,the consumption tax to play four different functional point of view,considering the consumption tax increase revenue function,correct the influence of external factors of negative,conditional method consumption tax adjustment of income distribution,and adjustment of consumption structure and industrial structure,the article put forward reasonable countermeasures and suggestions for the reform of the our country's consumption tax system.